2003 (4) TMI 334 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal stating that there was no evidence to prove clandestine removal of imported waste paper by the appellants. The tribunal discounted an interpolated statement and found no basis for the customs duty evasion allegation. The yield percentage consistency over the years discredited the claim of non-utilization. The impugned order was set aside.